Search - 哈尔滨到北京 公里数

See … 2006-0196031C6 ….] ...

[fn 47: … 2015-062451117 … [and] 2012-0444091C6] The result may be different if a partnership’s partners made loans to Projectco directly (or through a parallel structure) rather than through the non-Canadian partnership being tested. ...

" There should be a specific tax debt that is being avoided (pp. 4-6) The reference in s. 160(5)(a)(ii) to a test of it being reasonable to consider that one of the purposes of the transaction or series was “to avoid … liability … for an amount payable under this Act” also sets too low a threshold and should be re-framed to refer to a demonstrable current or future anticipated tax debt of the transferor that would otherwise be avoided, determined at the beginning of the applicable series of transactions. ...

" … In Royal Oak Mines [[1996] 1 S.C.R. 369], the Supreme Court of Canada concluded that "reasonable effort" is an objective standard that can be assessed by reference to "comparable standards and practices within the particular industry." … Rossiter v. Chiasson, [1950] OWN 265 (HCJ)…[stated] the party need not "go to absurd, whimsical or unwarranted lengths" since "reasonable" means " 'logical,' 'sensible' and 'fair.' " … Crown Employees [1997 CarswellOnt 6197] explicitly held that reasonable efforts does not mean "all efforts. ... Appropriateness of avoiding penalties where reliance on expert reports (p. 32:18) [In DHL Corporation and Subsidiaries v CIR, 285 F. 3d 1210 (9th Cir. 2002); aff'g, in part, rev'g, in part, and remanding 76 TCM 1122 (1998)] the taxpayer ("DHL") hired Bain & Co., Inc. ...

[fn 48: … OECD Commentary… states that the state of residence should grant a credit in situations where a payment is characterized differently for purposes of an applicable treaty under source state and residence state law. …] Creditability where domestic Treaty override (p.9) Where the source state's domestic law expressly provides for taxation in contravention of a treaty, the treaty crediting mechanism would likely not apply (assuming the relevant treaty rule follows the OECD Model, which provides for a credit in respect of tax imposed "in accordance with the treaty"). ... [fn 50: … 2003-0019751E5 ….] Arguably, this analysis could also be applied where foreign tax is imposed in contravention of a treaty under a domestic anti-treaty shopping rule. ...

. … All subscription agreements will generally have a covenant that the PBC will indemnify FTS holders if the tax deductions promised are not delivered.... ... [f.n. 105 Care must be taken in using the escrow approach with the lookback rule. … [I]t may be necessary for the escrow agreement to provide that the amount that the PBC has been spent on or before December 31 of the first year (at the latest) will be released to the PBC in return for FTS, with the remaining unspent amounts being returned to the investors.] …...In such a case, are the investors actually putting their invested funds at risk? ... [f.n. 106 "Revenue Canada Roundtable" … 1988, … question 23…] ...

Steve Suarez, "Canada's 88(1)(d) Tax Cost Bump: A Guide for Foreign Purchasers", Tax Notes International, December 9, 2013, p. 935-- summary under Subparagraph 88(1)(d)(ii.1) Summary Under Tax Topics- Income Tax Act- Section 88- Subsection 88(1)- Paragraph 88(1)(d)- Subparagraph 88(1)(d)(ii.1) Summary of s. 88(1)(d)(ii.1) … Expressed conceptually, the FMV of the partnership interest is deemed to be reduced by an amount representing that portion of the subsidiary's accrued gain on the partnership interest that is attributable to the sum of: the FMV of Canadian or foreign resource property owned by the partnership (directly or through other partnerships); and the difference between the FMV and cost amount of other forms of non-eligible property (for example, depreciable property or inventory) owned by the partnership, either directly or through other partnerships. ... Since the notional gains on the non-eligible property represent five-sixths ($25 / ($5 + $25)) of the total accrued gain ($30), for this purpose the FMV of the partnership interest ($100) is reduced by $25 (five-sixths of the $30 accrued gain on the partnership interest)] This means that the maximum s. 88(1)(d) bump on such partnership interest would be $5 ($75-$70). ...

If an s. 88(3.3) suppression election is not available or used, and an s. 93(1) election is made, then absent further planning, $5,000 (($350 − $300) × 100) is deemed to be a dividend, and there is an s. 113(1)(b) deduction of $3,000, for a resulting taxable income inclusion of $2,000. ... Thus, Canco would claim additional UFT of $667, resulting in an additional deduction of $2,000 ($667 × 3) under s. 113(1)(b), thereby completely eliminating the dividend income. ...